Jonathan Maddison

Jonathan Maddison

Reed Smith

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MTC Proposed Apportionment Regulations Pass By Special Vote: Here’s What You Should Know

Today, the Multistate Tax Commission (“MTC”) held a special meeting where the whole Commission (a group of member states) voted to approve model apportionment regulations, including provisions concerning market...more

2/27/2017 - Multistate Tax Commission State Taxes

The Nomination of Judge Neil Gorsuch: One More Vote to “Kill Quill”?

With states like Alabama and South Dakota attempting to place Quill’s physical presence rule before the U.S. Supreme Court, Judge Gorsuch’s concurring opinion in Direct Marketing v. Brohl—and his previous clerkship with...more

2/2/2017 - Judicial Appointments Neil Gorsuch Nominations SCOTUS Trump Administration

U.S. Supreme Court Denies Cert in Direct Marketing Association v. Brohl

Today, the U.S. Supreme Court declined to review the Tenth Circuit’s holding in Direct Marketing Association v. Brohl, which upheld Colorado’s use tax reporting regime on out-of-state taxpayers. In so doing, the Court also...more

12/13/2016 - Commerce Clause Direct Mkting Association v Brohl Interstate Commerce Reporting Requirements Sales & Use Tax SCOTUS

Supreme Court of Ohio Sustains Factor-Presence Nexus for Some, But Opens Door for Apportionment of CAT Receipts for All

Yesterday, the Supreme Court of Ohio upheld the Ohio Commercial Activity Tax’s (“CAT”) $500,000 factor-presence nexus test in the face of a Commerce Clause challenge. Specifically, in Crutchfield Corp. v. Testa, the court...more

11/18/2016 - Commerce Clause Commercial Activity Tax Nexus OH Supreme Court Physical Presence Test Quill State Taxes

Revitalized by Increased State Interest, the MTC Transfer Pricing Committee Pushes Ahead

On November 9, the Multistate Tax Commission’s Transfer Pricing Committee met to continue its effort to develop and implement a comprehensive transfer pricing program, through which states can identify and remedy allegedly...more

11/10/2016 - Arms Length Transactions Legitimate State Interest Multistate Tax Commission Transfer Pricing

With a New Name, MTC Transfer Pricing Program Moves Forward

On August 18, 2016, the Multistate Tax Commission’s Transfer Pricing Committee voted to adopt an Information Exchange Agreement, which permits states to share taxpayer information with other states participating in the...more

8/19/2016 - Arms Length Transactions Information Sharing Internal Revenue Code (IRC) IRS Multistate Tax Commission Transfer Pricing

MTC Annual Meeting Update: Market-Sourcing Regulations Presented to Executive Committee

On July 28, the Multistate Tax Commission (“MTC”) held its Executive Committee Meeting. The Executive Committee voted to accept the Uniformity Committee’s recommendations for a taxpayer’s prospective change in its method of...more

7/29/2016 - Apportionment Broker-Dealer Financial Institutions Gross Receipts Hedging Market Based Approach Multistate Corporations Multistate Tax Commission Multistate Tax Compact Proposed Amendments State Taxes UDITPA

MTC Annual Meeting Update: MTC Approves Model Sales and Use Tax Nexus Statute

The Multistate Tax Commission (“MTC”) held its Annual Commission Meeting on July 27, 2016. Of note, the MTC voted to adopt the Model Sales and Use Tax Nexus Statute. In addition, the Arm’s-Length Adjustment Service Committee...more

7/28/2016 - Arm's Length Principle Multistate Tax Commission Nexus Physical Presence Test Quill Retailers Sales & Use Tax State Taxes Tax Audits Transfer Pricing

Sprint FCA Case Denied Certiorari by U.S. Supreme Court

On May 31, 2016, the U.S. Supreme Court denied certiorari in a challenge by Sprint Nextel Corp. (“Sprint”) to a False Claims Act (“FCA”) lawsuit by New York state against it for sales taxes not collected and remitted on...more

6/1/2016 - Attorney Generals False Claims Act (FCA) Motion to Dismiss Petition for Writ of Certiorari Preemption Qui Tam Sales Tax SCOTUS Sprint Tax Fraud Tax Returns Telecommunications Wireless Industry

Florida Supreme Court: Origin Sourcing for Sales Tax is Constitutional

The Florida Supreme Court upheld the imposition of a sales tax obligation on an in-state florist for all of its worldwide sales regardless of delivery destination. This “origin sourcing” method of determining transactions...more

5/27/2016 - Commerce Clause Department of Revenue Double Taxation FL Supreme Court Foreign Commerce Internet Retailers Nexus Online Sales Tax Origin Sales Tax Value-Added Tax

MTC Committee Pushes Forward with Bare-Bones Transfer Pricing Program

On May 16, 2016, the Arm’s-Length Adjustment Service Committee (“ALAS Committee”) of the Multistate Tax Commission met via teleconference to move forward with its transfer-pricing program. The ALAS Committee is targeting a...more

5/17/2016 - Arm's Length Principle Corporate Taxes Intercompany Transactions Multistate Tax Commission State Taxes Training Transfer Pricing

Supreme Court of Ohio Hears Oral Argument in Crucial Case for Factor-Presence Nexus

The Supreme Court of Ohio heard oral argument in a case involving the Ohio Commercial Activity Tax (the “CAT”)—which provides that taxpayers have nexus with Ohio and are subject to tax if they have at least $500,000 of annual...more

5/4/2016 - Commerce Clause Commercial Activity Tax Internet Retailers Multistate Tax Commission Nexus OH Supreme Court Out-of-State Companies Quill Retailers SCOTUS State Taxes

South Dakota: The Next Frontier of Sales Tax Nexus

On April 29, 2016, a declaratory action was filed challenging the constitutionality of South Dakota’s sales and use tax economic nexus legislation, which took effect Sunday, May 1, 2016. In American Catalog Mailers...more

5/2/2016 - Declaratory Relief Department of Revenue Economic Presence Nexus Judicial Review New Legislation Out-of-State Companies Quill Retailers Sales & Use Tax Sales Tax SCOTUS SD Supreme Court State Taxes Stays Trade Associations

Tenth Circuit Finds Colorado Use Tax Reporting Regime Constitutional

Today, February 22, the United States Court of Appeals for the Tenth Circuit upheld Colorado’s use tax reporting regime in Direct Marketing Association v. Brohl. In so doing, the court held that ...more

2/23/2016 - Appeals Commerce Clause Direct Mkting Association v Brohl Internet Retailers Interstate Commerce Permanent Injunctions Physical Presence Test Reversal Sales & Use Tax Sufficient Nexus

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